https://www.taxtmi.com/caselaws?id=84189 Crude Diamino Benzophenone, used as an intermediate in manufacturing Mebendazole, was treated as marketable and dutiable because it shared the same chemical formula and molecular structure as the saleable product and was shown to be capable of being marketed. Chapter Note 1(a) to Chapter 29 of the Central Excise Tariff Act, 1985 covers separate chemically defined organic compounds even if they contain impurities. On that basis, the argument that the unpurified intermediate was outside duty was rejected, and the tariff heading was applied to the crude intermediate under sub-heading 2913.00. en-us Mon, 05 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84189 Crude Diamino Benzophenone, used as an intermediate in manufacturing Mebendazole, was treated as marketable and dutiable because it shared the same chemical formula and molecular structure as the saleable product and was shown to be capable of being marketed. Chapter Note 1(a) to Chapter 29 of the Central Excise Tariff Act, 1985 covers separate chemically defined organic compounds even if they contain impurities. On that basis, the argument that the unpurified intermediate was outside duty was rejected, and the tariff heading was applied to the crude intermediate under sub-heading 2913.00. Case-Laws Central Excise Mon, 05 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84189